Section 9(1) in Andhra Pradesh Tax on Luxuries Act, 1987
(1)Where any proprietor liable to pay tax under this Act: -(a)fails without sufficient cause or neglects to furnish a return as required by [sub-sections (1) or (1A) of Section 6 as the case may be;] [Substituted for the expression 'Sub-section (1) of section 6' by Act No. 28 of 1996, w.e.f. 1.8.96.] or(b)while furnishing a return under [sub-sections (1) or (1 A) of Section 6 as the case may be] [Substituted for the expression 'Sub-section (1) of section 6' by Act No. 28 of 1996, w.e.f. 1.8.96.] fails, without sufficient cause or neglects, to pay the whole amount of tax due from him according to such return as required by sub-section (3) of Section 6; or(c)fails, without sufficient cause, to comply with the terms of notice issued to him under Clause (a) of sub-section (2) of Section 7; or(d)conceals the particulars of any transaction or deliberately furnishes inaccurate particulars of any transaction liable to tax;The assessing authority may impose upon such proprietor by way of penalty, in addition to any tax assessed under Sections 7 or 8, a sum not exceeding three times the amount of tax due where the failure or concealment is wilful and a sum not exceeding the amount of tax due, where the failure or concealment is not wilful.
